Circular of the Department of Revenue dated 13th April, 2012 on section 7 of the State Emblem of India (Prohibition of Improper Use) Act, 2005 [C10-HQC]

As at 7 September 2026. In force from 13 April 2012.

Dates: made 13 April 2012; in force 13 April 2012; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Circular of the Department of Revenue dated 13th April, 2012 on section 7 of the State Emblem of India (Prohibition of Improper Use) Act, 2005, Circular F. No. 15/44/2012 [C10-HQC]. Machine: C10-HQC.

F. No. 15/44/2012-DEPA

Government of India

Ministry of Finance

Department of Revenue

New Delhi, dated the 13th April, 2012

All Excises Officer and Commissioners

Subject: Section 7 of the State Emblem of India (Prohibition of Improper Use) Act, 2005 (50 of 2005), the manufacture of excisable articles, regarding.

1. References have been received in the Department of Revenue seeking clarification on the manner in which section 7 of the State Emblem of India (Prohibition of Improper Use) Act, 2005 (50 of 2005) (hereinafter referred to as the Act) is to be applied to manufacturers who undertake the manufacture of excisable articles at more than one place.

2. The matter has been examined. Section 7 of the Act requires every manufacturer to make an application to the Commissioner within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the manufacture of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 7 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.

(Under Secretary to the Government of India)

Made under

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